CUISINES-IMMO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CUISINES-IMMO
Largest movements
- Receivables within one year -€398,528
down €398,528 (-56.3%), from €708,123 to €309,595
of which Trade receivables: -€383,355
- Cash +€277,366
up €277,366 (+102.1%), from €271,582 to €548,947
mainly Receivables within one year (+€398,528) and Net result for the year (+€351,652)
- Stocks and contracts -€60,147
down €60,147 (-42.5%), from €141,357 to €81,210
- Tangible fixed assets +€53,992
up €53,992 (+22.8%), from €237,284 to €291,277
of which Furniture and vehicles: +€70,881
- Trade debts -€108,084
down €108,084 (-31.7%), from €341,364 to €233,280
- Profit (loss) carried forward -€48,348
down €48,348 (-11.3%), from €427,041 to €378,693
- Debts after one year +€25,745
up €25,745 (+25.2%), from €102,141 to €127,887
- Advances received +€18,744
up €18,744 (+41.3%), from €45,439 to €64,183
- Tax, wage and social debts -€17,471
down €17,471 (-8.8%), from €199,196 to €181,725
of which Taxes: -€13,785
- Gross operating margin -€116,856
down €116,856 (-12.8%), from €916,037 to €799,182
- Taxes -€42,515
down €42,515 (-25.2%), from €168,562 to €126,047
- Staff costs +€31,045
up €31,045 (+10.6%), from €294,107 to €325,152
- Depreciation +€13,351
up €13,351 (+25.2%), from €52,974 to €66,325
- Financial income -€9,623
down €9,623 (-10.3%), from €93,455 to €83,832
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,365,346 | €1,244,809 | -€120,537 | -8.8% |
| Fixed assets | 21/28 | €237,647 | €298,260 | +€60,612 | +25.5% |
| Tangible fixed assets | 22/27 | €237,284 | €291,277 | +€53,992 | +22.8% |
| Plant, machinery and equipment | 23 | €4,378 | €2,026 | -€2,353 | -53.7% |
| Furniture and vehicles | 24 | €117,878 | €188,759 | +€70,881 | +60.1% |
| Assets under construction and advance payments | 27 | €115,029 | €100,492 | -€14,536 | -12.6% |
| Financial fixed assets | 28 | €363 | €6,983 | +€6,620 | +1823.7% |
| Current assets | 29/58 | €1,127,699 | €946,549 | -€181,150 | -16.1% |
| Stocks and contracts in progress | 3 | €141,357 | €81,210 | -€60,147 | -42.5% |
| Stocks | 30/36 | €141,357 | €81,210 | -€60,147 | -42.5% |
| Amounts receivable within one year | 40/41 | €708,123 | €309,595 | -€398,528 | -56.3% |
| Trade receivables | 40 | €531,710 | €148,355 | -€383,355 | -72.1% |
| Other amounts receivable | 41 | €176,413 | €161,240 | -€15,173 | -8.6% |
| Cash at bank and in hand | 54/58 | €271,582 | €548,947 | +€277,366 | +102.1% |
| Deferred charges and accrued income | 490/1 | €6,637 | €6,797 | +€160 | +2.4% |
| Total equity and liabilities | 10/49 | €1,365,346 | €1,244,809 | -€120,537 | -8.8% |
| Equity | 10/15 | €580,882 | €532,534 | -€48,348 | -8.3% |
| Contributions | 10/11 | €139,855 | €139,855 | = | 0.0% |
| Reserves | 13 | €13,986 | €13,986 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,986 | €13,986 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,986 | €13,986 | = | 0.0% |
| Profit (loss) carried forward | 14 | €427,041 | €378,693 | -€48,348 | -11.3% |
| Provisions and deferred taxes | 16 | €78,690 | €78,690 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €78,690 | €78,690 | = | 0.0% |
| Other liabilities and charges | 164/5 | €78,690 | €78,690 | = | 0.0% |
| Amounts payable | 17/49 | €705,775 | €633,585 | -€72,190 | -10.2% |
| Amounts payable after more than one year | 17 | €102,141 | €127,887 | +€25,745 | +25.2% |
| Financial debts | 170/4 | €102,141 | €127,887 | +€25,745 | +25.2% |
| Amounts payable within one year | 42/48 | €601,233 | €505,698 | -€95,535 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €15,234 | €26,511 | +€11,276 | +74.0% |
| Trade debts | 44 | €341,364 | €233,280 | -€108,084 | -31.7% |
| Suppliers | 440/4 | €341,364 | €233,280 | -€108,084 | -31.7% |
| Advances received on contracts in progress | 46 | €45,439 | €64,183 | +€18,744 | +41.3% |
| Taxes, remuneration and social security | 45 | €199,196 | €181,725 | -€17,471 | -8.8% |
| Taxes | 450/3 | €171,560 | €157,775 | -€13,785 | -8.0% |
| Remuneration and social security | 454/9 | €27,636 | €23,950 | -€3,687 | -13.3% |
| Accrued charges and deferred income | 492/3 | €2,400 | - | -€2,400 | |
| Remuneration, social security and pensions | 62 | €294,107 | €325,152 | +€31,045 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,974 | €66,325 | +€13,351 | +25.2% |
| Other operating charges | 640/8 | €12,523 | €4,040 | -€8,484 | -67.7% |
| Gross operating margin | 9900 | €916,037 | €799,182 | -€116,856 | -12.8% |
| Operating profit (loss) | 9901 | €556,433 | €403,664 | -€152,768 | -27.5% |
| Financial income | 75/76B | €93,455 | €83,832 | -€9,623 | -10.3% |
| Recurring financial income | 75 | €93,455 | €83,832 | -€9,623 | -10.3% |
| Financial charges | 65/66B | €11,287 | €9,797 | -€1,490 | -13.2% |
| Recurring financial charges | 65 | €11,287 | €9,797 | -€1,490 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €638,601 | €477,699 | -€160,902 | -25.2% |
| Income taxes | 67/77 | €168,562 | €126,047 | -€42,515 | -25.2% |
| Profit (loss) for the period | 9904 | €470,039 | €351,652 | -€118,387 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €470,039 | €351,652 | -€118,387 | -25.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.